文章基本信息

标题：Tax Treaties as a Network Product
本地全文：下载
作者：Dagan, Tsilly
期刊名称：Brooklyn Journal of International Law
印刷版ISSN：0740-4824
出版年度：2016
卷号：41
期号：3
页码：5
出版社：Brooklyn Law School
摘要：The copiousness of tax treaties is often presented as proof, not only of their success but also of their desirability. In focusing on alleviating double taxation by allocating tax revenues, however, the treaties project is a missed opportunity. This article explains that an international tax standard is a network product and uses network theory to explore the potential advantages and drawbacks of the tax treaty network in entrenching such a standard. Networks facilitate stability and self-enforcement. By joining (and remaining in) a network, users benefit from the compatibility with other users; this, in turn, incentivizes new users to join and current users to remain, even in the absence of an enforcement mechanism. These advantages are not, however, without costs. Similar to other types of networks, the tax treaties network is locked into a suboptimal standard, which leaves unattended points of friction between jurisdictions as well as allows the network initiators (i.e., developed countries) to disproportionately benefit from the network at the expense of other users (i.e., developing countries) and, potentially, of taxpayers.
关键词：Tax Treaties; Network; Product; International Taxation Regime; Market Dominance; Tax Planning; Taxpayers; Tax Regime; Network Product; Telecommunication networks; Conversion; Compatibility; Non-compatible; Self-enforced stability; Base Erosion and Profit Shifting; BEPS; Base Erosion; Profit Shifting; Organisation for Economic Co-operation and Development; OECD; OECD Model; Double Taxation; Jurisdiction; BEPS Action Plan; Tax Treaties Network; Arbitrage; Standardization; Harmonization; Better Standard; Cartel Building; Lock-In; Effect